The Canada Border Services Agency (CBSA) has published a guide for the commercial importing community. It provides information on how to classify goods imported into Canada. It will help users understand:

• the main elements and role of the Harmonized Commodity Description and Coding System (HS) 
• the Customs Tariff 
• the tariff classification numbering system 
• Legal notes to the HS 
• the general rules for the interpretation of the Harmonized System 
• resources available to help with tariff classification 

Access the guide here: https://cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/guide/menu-eng.html. 

For additional information, please contact your local Delmar Representative.  

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